What are the requirements for registration as ISD?
Question 2
Bill
Concept of Input Service Distributor in GST
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 2. What are the requirements for registration as ISD?
Ans. An ISD is required to obtain registration as a deemed supplier of services [section 19 read with para 5(vii) of Schedule III]. The threshold limit of registration is not applicable to ISD. The registration of ISD under the existing regime (i.e. under Service
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